## ## ## |Trustees|||H Foster|||| |---|---|---|---|---|---|---| ||||K Foster|||| ||||SGumbo|||| ||||D Boardman|||| ||||SAllan (Chair)|||| ||||M Allan|||| ||||N Hall|||| |Charity|number||1178339|||| |Principal|address||3 Lords Crescent|||| ||||Lower Darwen|||| ||||Darwen|||| ||||Lancashire|||| ||||BB3OSU|||| |Independent||examiner|Peter Atkinson|F.C.A.||| ||||Jackson Stephen||LLP|| ||||James House,|Stonecross Business Park||| ||||Yew Tree Way|||| ||||Warrington|||| ||||Cheshire|||| ||||WA3 3JD|||| |Bankers|||National
Westminster|||Bank Pic| ||||Market Street|||| ||||Darwen|||| ||||Lancashire|||| ||||BB31BN|||| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |---|---|---|---|---|---|---|---| |||funds|funds||funds|funds|| |||2023|2023||2022|2022|2022| ||Notes||||||| |Income and endowments|from:||||||| |Donations
and legacies|3|7,157||7,157|7,775||7,775| |Activities for generating|||||||| |funds|4|98,499||98,499|79,121||79,121| |Investments|5|166||166|6||6| |Other income|5|24,446||24,446|140||140| |Total income||130,268||130,268|87,042||87,042| |Expenditure
on:|||||||| |Costs of generating|||||||| |funds|7|99,070||99,070|83,609||83,609| |Charitable
activities|8|15,858|6,055|21,913|6,219|4,457|10,676| |Other expenditure|12||||1,334||1,334| |Total expenditure||114,928|6,055|120,983|91,162|4,457|95,619| |Net income/(expenditure)|and||||||| |movement
in funds||15,340|(6,055)|9,285|(4,120)|(4,457)|(8,577)| |Reconciliation
offunds:|||||||| |Fund balances at 1 May 2022||49,117|15,210|64,327|53,237|19,667|72,904| |Fund balances at 30April|||||||| |2023||64,457|9,155|73,612|49,117|15,210|64,327| ## ## ## ||||||2023|||2022|| |---|---|---|---|---|---|---|---|---|---| ||||Notes||||||| |Fixed assets|||||||||| |Intangible assets|||13|||1,890|||| |Tangible assets|||14|||10,617|||19,204| |||||||12,507|||19,204| |Current assets|||||||||| |Stocks|||15|3,500|||3,500||| |Debtors|||16|3,897|||7,730||| |Cash at bank and in||hand||60,570|||41,727||| |||||67,967|||52,957||| |Creditors:|amounts|falling due within|||||||| |one year||||6,862|||7,834||| |Net current|assets|||||61,105|||45,123| |Total assets less current liabilities||||||73,612|||64,327| |The funds|ofthe charity||||||||| |Restricted|income funds||20|||9,155|||15,210| |Unrestricted|funds|||||64,457|||49,117| |||||||73,612|||64,327| ## ## ## ||Accounting
policies|||||| |---|---|---|---|---|---|---| ||Accounting
convention|||||| ||The financial
statements|have
been|prepared
in accordance
with|the charity's
governing
document,
the||| ||Charities
Act 2011 and|"Accounting|and
Reporting
by Charities:|Statement
of Recommended||Practice| ||applicable
to
charities|preparing
their
accounts
in accordance||with
the
Financial
Reporting||Standard| ||applicable
in the UK and|Republic of|Ireland (FRS 102) (effective|1 January 2019)".The charity||is a Public| ||Benefit Entity as defined|by FRS 102.||||| ||The financial
statements
amounts
in these financial|are prepared
statements|in sterling,
which
is the functional
currency
of the charity.
are rounded
to the nearest f.|||Monetary| ||The financial
statements|have been prepared
under the historical
cost convention.
The principal||||accounting| ||policies adopted are set out below.|||||| ||Going concern|||||| ||At the time of approving|the financial|statements,
the trustees
have|a reasonable
expectation
that||the charity| ||has adequate
resources|to continue|in operational
existence
for the foreseeable
future.
Thus the trustees|||| ||continue
to adopt the going concern basis ofaccounting
in preparing|||the financial statements.||| |1.3|Charitable
funds|||||| ||Unrestricted
funds
are available
for use at the discretion
of the trustees
in furtherance
of their|||||charitable| ||objectives.|||||| ||Restricted
funds are subject to specific conditions
by donors
or grantors as to how they may be|||||used. The| ||purposes
and uses ofthe|restricted
funds are set out in the notes to||the financial statements.||| ||Endowment
funds are subject to specific conditions
by donors
that the capital
must
be maintained
by the|||||| ||charity.|||||| |1.4|Income|||||| ||Income is recognised
when the charity||is legally entitled to it after any performance
conditions
have|||been met,| ||the amounts
can be measured
reliably,||and
it is probable that income|will be received.||| ||Cash donations
are recognised
on receipt. Other donations
are recognised
once the charity has been notified|||||| ||of the donation,
unless|performance|conditions
require
deferral
of the amount.
Income tax recoverable
in|||| ||relation to donations
received
under Gift Aid or deeds ofcovenant
is|||recognised
at the time ofthe donation.||| ||Legacies are recognised|on receipt or otherwise
if the charity has been notified of an impending|||distribution,|| ||the
amount
is known,
and
receipt
is expected.
If the amount
is|||not
known,
the legacy
is treated
as a||| ||contingent
asset.|||||| |1.5|Expenditure|||||| ||Resources expended
are recognised||in the period
in which they are paid and include
attributable|||VAT which| ||cannot be recovered.|||||| ||Where resources
expended
relate to||a specific activity,
the cost has been
directly
allocated
to||that
activity|| ||when the amount
is paid.|||||| ||Support costs have been|allocated to|the activities
on a basis consistent
with the level of income||received
on|| ||each activity.|||||| ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||Unrestricted|Unrestricted| |---|---|---|---| |||funds|funds| |||2023|2022| ||||F| |Donations|and gifts|7,157|6,648| |Grants receivable|||1,127| |||7,157|7,775| ## ||||||Unrestricted|Unrestricted| |---|---|---|---|---|---|---| ||||||funds|funds| ||||||2023|2022| ||Fundraising|events|||13,394|716| ||Shop income||||85,105|78,405| ||Other trading||activities||98,499|79,121| |5|Income from||investments|||| ||||||Unrestricted|Unrestricted| ||||||funds|funds| ||||||2023|2022| ||Interest receivable||||166|6| |6|Other income|||||| ||||||Unrestricted|Unrestricted| ||||||funds|funds| ||||||2023|2022| ||Net gain on disposal oftangible|||fixed assets|24,446|140| ## ## ## |||Unrestricted|Unrestricted| |---|---|---|---| |||funds|funds| |||2023|2022| |Fundraising
and|publicity||| |Seeking donations,|grants and legacies|637|25| |Staging fundraising|events|6,024|1,338| |Other fundraising|costs|216|216| |Depreciation
and|impairment|7|2| |||6,884|1,581| |Trading costs|||| |Operating
charity|shops|21,265|16,584| |Depreciation
and|impairment|1,804|1,737| |Support costs||69,117|63,707| |||92,186|82,028| |Total costs||99,070|83,609| ## ||||Gifts|Caravan|Total|Gifts|Caravan|Total| |---|---|---|---|---|---|---|---|---| ||||provided|costs||provided|costs|| ||||2023|2023|2023|2022|2022|2022| |||||||f'||| |Direct costs||||||||| |Depreciation||and||||||| |impairment|||188|1,331|1,519|156|1,409|1,565| |Gifts provided/Caravan||||||||| |costs|||5,867|14,527|20,394|4,301|4,810|9,111| ||||6,055|15,858|21,913|4,457|6,219|10,676| |Analysis|by|fund||||||| |Unrestricted||funds||15,858|15,858||6,219|6,219| |Restricted|funds||6,055||6,055|4,457||4,457| ||||6,055|15,858|21,913|4,457|6,219|10,676| ## ## |Support costs||||||| |---|---|---|---|---|---|---| ||Support|Governance|2023|Support costs|Governance|2022| ||costs|costs|||costs|| ||F||E|F|F|| |Staff costs|62,317||62,317|59,120||59,120| |Printing|1,761||1,761|1,478||1,478| |ITSoftware|913||913|319||319| |Consultancy|76||76|||| |Accountancy||4,687|4,687||2,815|2,815| ||65,067|4,687|69,754|60,917|2,815|63,732| |Analysed
between||||||| |Fundraising||637|637||25|25| |Trading|65,067|4,050|69,117|60,917|2,790|63,707| ||65,067|4,687|69,754|60,917|2,815|63,732| ## ## |The averag|e|monthly
number
ofemployees
during th|e year was:|| |---|---|---|---|---| ||||2023|2022| ||||Number|Number| |Charitable|activities|||| |Management||||| |Total||||| |Employment||costs|2023|2022| |||||F| |Wages and||salaries|62,317|59,120| ## ## ||||Total|Unrestricted| |---|---|---|---|---| |||||funds| ||||2023|2022| |Net loss on disposal|oftangible|fixed assets||1,334| |||||1,334| |Intangible
fixed assets||||| |||||Software| |Cost||||| |At 1 May 2022||||| |Additions - separately|acquired|||2,160| |At 30April 2023||||2,160| |Amortisation
and impairment||||| |At 1 May 2022||||| |Amortisation
charged|for the year|||270| |At 30April 2023||||270| |Carrying
amount||||| |At 30April 2023||||1,890| |At 30April 2022||||| ## ## ## |14|Tangible fixed assets|Tangible fixed assets||||| |---|---|---|---|---|---|---| |||||Caravan|Fixtures and|Total| ||||||fittings|| ||Cost|||||| ||At 1 May 2022|||10,608|18,201|28,809| ||Additions||||2,012|2,012| ||Disposals|||(10,608)|(4,054)|(14,662)| ||At 30April 2023||||16,159|16,159| ||Depreciation
and impairment|||||| ||At 1 May 2022|||4,190|5,414|9,604| ||Depreciation
charged|in the year||963|2,097|3,060| ||Eliminated
in respect|ofdisposals||(5,153)|(1,969)|(7,122)| ||At 30April 2023||||5,542|5,542| ||Carrying
amount|||||| ||At 30April 2023||||10,617|10,617| ||At 30April 2022|||6,418|12,786|19,204| |15|Stocks|||||| ||||||2023|2022| ||Gifts and consumables||||3,500|3,500| |16|Debtors|||||| ||||||2023|2022| ||Amounts
falling due|within one year:||||| ||Prepayments
and accrued income||||3,897|7,730| |17|Creditors: amounts|falling due within one year||||| ||||||2023|2022| ||||Notes|||| ||Other taxation and social security||||691|579| ||Deferred income|||||3,770| ||Trade creditors||||4,410|1,453| ||Other creditors||||154|16| ||Accruals and deferred|income|||1,607|2,016| ||||||6,862|7,834| ## ## ||||||2023|2022| |---|---|---|---|---|---|---| |Other deferred
income||||||3,770| |Deferred|income is|included|in the financial statements|as follows:||| ||||||2023|2022| |Deferred|income is|included|within:|||| |Current|liabilities|||||3,770| |Movements
in the year:||||||| |Deferred|income at|1 May 2022|||3,770|| |Released from previous
periods|||||(3,770)|| |Resources deferred||in the year||||3,770| |Deferred|income at|30April|2023|||3,770| ## ## ||||At 1 May 2022|Resources|At 30April| |---|---|---|---|---|---| ||||f|expended|2023| |Funds provided|for the provision|of Smile Bags|15,210|(6,055)|9,155| |Previous year:|||At 1 May 2021|Resources|At 30April| |||||expended|2022| ||||f.||| |Funds provided|for the provision|of Smile Bags|19,667|(4,457)|15,210| ## ## ## ## |||||Unrestricted|Restricted|Total| |---|---|---|---|---|---|---| |||||funds|funds|| |||||2023f|2023|2023| |Fund balances at 30April 2023 are represented|||by:|||| |Intangible||fixed assets||1,890||1,890| |Tangible||assets||9,710|907|10,617| |Current|assets/(liabilities)|||52,857|8,248|61,105| |||||64,457|9,155|73,612| |||||Unrestricted|Restricted|Total| |||||funds|funds|| |||||2022|2022|2022| |Fund balances at 30April 2022 are represented|||by:|||| |Tangible||assets||19,204||19,204| |Current|assets/(liabilities)|||29,913|15,210|45,123| |||||49,117|15,210|64,327| ##